{"data":{"id":"us-wv/w.-va.-code-35-5b-9","jurisdiction":"us-wv","citation":"W. Va. Code § 35-5B-9","heading":"Seller required to keep records.","body":"Each seller of a preneed cemetery company contract shall record and keep detailed accounts of all contracts and transactions regarding preneed cemetery company contracts and the records shall be subject to examination by the Tax Commissioner.","path":["CHAPTER 35. PROPERTY OF RELIGIOUS, EDUCATIONAL AND CHARITABLE ORGANIZATIONS.","ARTICLE 5B. PRENEED CEMETERY COMPANY PROPERTY, GOODS AND SERVICES; RELATED CONTRACTS."],"source_url":"https://code.wvlegislature.gov/35-5B-9/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:28:58Z","sha256":"d3c99a7fa88a7f867688a79e09f62a12ed1e4efb15d15a40903f3fb3a78dd66f","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-35-5b-8","next":"us-wv/w.-va.-code-35-5b-10"},"notice":"GroundRules: Original legal text. Not legal advice."}